What are guidelines on developing sets đá bóng trực tiếp indicators đá bóng trực tiếp risk management to tax administration in Vietnam according to Decision 18/QD-TCT?

What are guidelines on developing sets đá bóng trực tiếp indicators đá bóng trực tiếp risk management to tax administration in Vietnamaccording to Decision 18/QD-TCT?

Based on Article 7, Contents đá bóng trực tiếp the Procedure issued together withDecision 18/QD-TCT in 2023, the guidelines for developing sets đá bóng trực tiếp indicators đá bóng trực tiếp risk management to tax administration are as follows:

Step 1 – Determine the objectives and requirements to develop and establish the sets đá bóng trực tiếp indicators.

(1) Building and establishing the sets đá bóng trực tiếp indicators based on the plan:

- In the fourth quarter đá bóng trực tiếp every year, the Risk Management Board drafts a plan to build, amend, and supplement the sets đá bóng trực tiếp indicators based on the evaluation report đá bóng trực tiếp risk management application in tax management, the report assessing the implementation đá bóng trực tiếp the compliance enhancement plan, and the requests from units to meet tax management requirements.

- Notify the plan to build, amend, and supplement the sets đá bóng trực tiếp indicators to specialized units requesting participation in comments to form a basis for reporting to the General Department đá bóng trực tiếp Taxation for approval and task assignment.

(2) Building and establishing the sets đá bóng trực tiếp indicators based on the occasion:

- The establishment đá bóng trực tiếp the sets đá bóng trực tiếp indicators based on the occasion is to promptly analyze risk signs, and risk warnings for tax management as proposed by Departments/Units, and Tax Departments.

- The Risk Management Board receives information, risk signs, risk control plans, and a high-priority list đá bóng trực tiếp risky taxpayers (if any) as proposed by Departments/Units, Tax Departments. If it is necessary to apply immediately to mitigate high risks, the Risk Management Board submits to the General Department đá bóng trực tiếp Taxation for adjustment to the sets đá bóng trực tiếp indicators beyond the plan.

Step 2 – Develop the sets đá bóng trực tiếp indicators.

Based on the approved plan for constructing, adjusting, and supplementing the sets đá bóng trực tiếp indicators, the Risk Management Board implements:

- Draft the framework đá bóng trực tiếp the sets đá bóng trực tiếp indicators to be used in data analysis and risk management or request the Information Technology Department to provide data coordination to analyze the materiality đá bóng trực tiếp the criteria index, determining the risk levels đá bóng trực tiếp each criterion.

- Collect opinions from Departments/Units, and Tax Departments on the content, risk levels, and materiality đá bóng trực tiếp the sets đá bóng trực tiếp indicators.

- Summarize and submit to the General Department for the issuance đá bóng trực tiếp the sets đá bóng trực tiếp indicators as regulated.

Step 3 – Implement the sets đá bóng trực tiếp indicators on data analysis and risk management applications.

- The Risk Management Board cooperates with the Information Technology Department to establish the sets đá bóng trực tiếp indicators on data analysis and risk management application.

- During the application đá bóng trực tiếp the sets đá bóng trực tiếp indicators, if it is necessary to adjust scores or weight đá bóng trực tiếp criteria to suit management demands, based on the specific times, the Risk Management Board consolidates suggestions, presents them to the General Department đá bóng trực tiếp Taxation for approval, and cooperates with the Information Technology Department to establish on data analysis and risk management application to evaluate risks and classify taxpayers.

What are guidelines on developing sets đá bóng trực tiếp indicators đá bóng trực tiếp risk management to tax administration in Vietnamaccording to Decision 18/QD-TCT? (Image from the Internet)

What are procedures for assessing, classifying the compliance level đá bóng trực tiếp Tax Laws and tax risk in Vietnam?

Based on point đ clause 1 Article 8, Contents đá bóng trực tiếp the Procedure issued together withDecision 18/QD-TCT in 2023,

the evaluation đá bóng trực tiếp taxpayers' compliance with tax laws and the classification đá bóng trực tiếp taxpayer risk levels are conducted as follows:

First: Assess the compliance level đá bóng trực tiếp taxpayers with tax laws.

Second: Classify the overall risk level đá bóng trực tiếp taxpayers.

Third: Classify the risk level in tax management operations.

What are principles for assessing and classifying the compliance level đá bóng trực tiếp Tax Laws and tax risk in Vietnam?

Based on clause 1 Article 8, Contents đá bóng trực tiếp the Procedure issued together withDecision 18/QD-TCT in 2023, the principles for assessing and classifying the compliance level đá bóng trực tiếp tax laws and classifying the taxpayer risk levels are explicitly stated:

- The evaluation đá bóng trực tiếp taxpayers' compliance with tax laws and the classification đá bóng trực tiếp taxpayer risk levels are conducted automatically using information technology applications based on the sets đá bóng trực tiếp indicators and evaluation methods issued by the General Department đá bóng trực tiếp Taxation.

- The evaluation đá bóng trực tiếp the compliance level đá bóng trực tiếp taxpayers with tax laws is conducted for all taxpayers.

- Depending on tax management requirements, each segment đá bóng trực tiếp taxpayers or each category đá bóng trực tiếp taxpayers will be classified by the overall risk level and may be classified according to tax management operations.

- Regarding classification đá bóng trực tiếp risk levels in tax management operations: Depending on tax management requirements, periodic classification based on a number đá bóng trực tiếp times within a year, either once or multiple times, such as in planning inspection and examination at taxpayers’ headquarters; or periodic classification on a monthly, quarterly basis and immediate classification upon arising cases (such as tax refund operations).